摘要
随着现代计算机的普及，会计电算化舞弊的情况不断增加，逐渐进人大众的目光，并且有愈演愈烈的态势，影响范围也越来越深二针对这种情况我们进行了深人的研究，同时还对降低此类情况的发生进行了思考，希望能够尽量的降低会计电算化舞弊的发生。
会计业务是国家、社会团体、国家或地区企业经济核算的重要内容，随着计算机网络技术的快速发展，会计业务和计算机网络逐渐融合，出现了会计电算化，对会计工作的效率提升发挥了极大的促进作用。其次，深入研究会计电算化环境下舞弊行为的具体表现和舞弊的方法，再次，找出舞弊行为产生的主要原因和对人们造成的危害。最后，针对舞弊产生的原因，提出防范会计电算化环境下舞弊行为产生的策略，从而为会计电算化的健康发展提供借鉴。
近年来，国内外财务报告舞弊事件愈演愈烈，会计信息失真严重，使内外部利益相关者蒙受巨大损失，对资源的合理配置以及资本市场的健康发展也造成巨大冲击。依据现有文献，学术界对上市公司财务报告舞弊的研究主要集中于制度规范和经济层面，但从证监会、各大交易所以及财政部门公布的财务报告舞弊案例中可以发现，基于我国的现实情况，上市公司的高层管理团队作为公司最直接的管理人，财务报告在某种层度上是其主观意志的直接或间接体现，财务报告舞弊行为也基本都源于高管团队的直接决策或间接授意，因此，对会计电算化的舞弊情况研究什么的重要。
关键词：舞弊，策略，会计行为，会计电算化
ABSTRACT
With the development of modern computer, computerized accounting fraud cases continue to increase, gradually into the public eye, and there is a growing trend, influence range is more and more deep two in this case we studied deeply, but also thought to reduce the occurrence of such situation, want to try to reduce the occurrence of accounting fraud.
Business accounting is the state, social organizations, an important part of economic accounting of the country or region, along with the rapid development of computer network technology, accounting and computer network integration gradually appeared, accounting computerization, the efficiency of the accounting work to enhance play a great role in promoting. Secondly, once again, the specific performance and further fraud study on accounting fraud in the environment, find out the main reason why the fraud occurred and causing harm to the people. Finally, the reasons for fraud, puts forward the Countermeasures of accounting fraud under the strategy, so as to provide reference for the healthy development of the accounting computerization.
In recent years, domestic and foreign financial reporting fraud incident intensified, a serious distortion of accounting information, the internal and external stakeholders suffered huge losses, for the healthy development of the rational allocation of resources and capital market also caused huge impact. Based on the existing literature, the research on financial reporting fraud of Listed Companies in academic circles mainly focus on institutional norms and economic level but, from the Commission, announced the exchange and financial sector financial reporting fraud cases can be found, based on the reality of our country, the listed company’s senior management team as the company manager, the most direct, the financial report is the subjective will directly or indirectly to some extentReflect the direct decision to financial reporting fraud are basically derived from the executive team or indirectly inspired, therefore, the accounting fraud case study what is important.
Key words: fraud,strategy,accounting behavior,accounting computerization
目 录
1 会计舞弊概述及相关理论……………………………………. 1
1.3财务报告舞弊动因理论……………………………………….. 2
2 会计电算化环境下舞弊行为的具体表现…………………………. 4
2.1 会计电算化的政策、法规更新过慢……………………………… 4
2.2会计软件的使用较混乱……………………………………….. 5
2.3会计电算化系统缺乏分析控制………………………………….. 5
2.4会计电算化具体操作员的操作缺失………………………………. 6
3会计电算化环境下舞弊行为产生的原因………………………….. 6
3.1缺乏完善的法律制度…………………………………………. 6
3.2缺乏安全可靠的软硬件设施……………………………………. 7
3.3缺乏严格的内部管控制度……………………………………… 7
3.4缺乏高素质的财会工作人员……………………………………. 8
4 防止会计电算化舞弊行为产生的有效策略……………………….. 8
4.1建设健全相关的法律法规……………………………………… 8
4.2对会计电算化相关软硬件进行强化………………………………. 9
4.3对企业内部控制体系进行完善………………………………….. 9
4.4强化财务人员的整体素质…………………………………….. 10
4.5合理调整高管团队成员的的任期时间……………………………. 11
4.6监管部门应加大对财务报告舞弊实施者的处罚力度…………………. 11
4.7调整高管团队成员年龄区间…………………………………… 12
4.8适度增加女性高管成员比重…………………………………… 12
